This legal document analyzes state sales tax laws, arguing that sales tax is an excise tax levied on the privilege of selling at retail, a privilege not afforded private citizens. The text asserts that the tax applies to “persons,” which are defined as legal fictions (corporations, etc.) or individuals acting on behalf of these entities or under agreements with the state. It emphasizes that private citizens engaging in personal transactions are not subject to sales tax due to their inalienable rights. The document further discusses the state’s presumption of liability and common mistakes made by citizens regarding sales tax compliance. Finally, it provides a summary of key points and encourages readers to share the information.